In many of the cases that we read in this course, the auditors appeared to lack the exercise of "Professional Skepticism." In addition to the article which you critiqued as part of the Final Exam, read the attached article, "Development of a Scale to Measure Professional Skepticism" by R. Kathy Hurtt from Auditing: A Journal of Practice & Theory, Volume 29 Number 1 (2010), pp. 149 - 171. Summarize the relevant literature, findings and conlcusions of this article and how it furthers the development of theory in this important area of auditing.
Download:- Development.pdf